Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
Under GST, Section 107(11) limits the Appellate Authority to confirming, modifying or annulling the appealed order and prohibits remand to the original authority. Where further inquiry is necessary, the authority must adjudicate the appeal itself; a direction requiring taxpayers to furnish evidence before the Adjudicating Authority is characterised as beyond statutory power. The text further explains that a remand contrary to this prohibition is treated as a jurisdictional nullity. Rejection of rectification on limitation does not cure that defect, and writ jurisdiction may remain available despite an alternative remedy where action is ex facie without jurisdiction or breaches an express statutory restriction.
Under GST, Section 107(11) limits the Appellate Authority to confirming, modifying or annulling the appealed order and prohibits remand to the original authority. Where further inquiry is necessary, the authority must adjudicate the appeal itself; a direction requiring taxpayers to furnish evidence before the Adjudicating Authority is characterised as beyond statutory power. The text further explains that a remand contrary to this prohibition is treated as a jurisdictional nullity. Rejection of rectification on limitation does not cure that defect, and writ jurisdiction may remain available despite an alternative remedy where action is ex facie without jurisdiction or breaches an express statutory restriction.
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